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TMI Blog2013 (8) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Burwill Resources Ltd., Hong Kong @ USD 1020/MT. The importer claimed the benefit of notification No.21/2002-Cus dated 01/03/2002 which prescribes 'nil' basic customs duty on such goods other than seconds and defectives. The goods were of Chinese Origin manufactured by M.s. Maanshan Iron & Steel Company Ltd., China and were supplied by M/s Barwill Resources Ltd., Hong Kong, N/s Burwill Resources Ltd., had sold the goods to M/s. Kaushal Chem Industries, Ahmedabad vide Sales contract No. BW/RJB1842N-B dated 14/07/2008 and M.s Kaushal Chem Industries, in turn sold the goods to ASPL on high seas sales basis. The goods were examined by the Docks Staff in the presence of the importer and it was observed that out of 41 bundles (244) pieces) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onds/defective by paying a higher price applicable to prime metals. Other than the visual examination report, there was no other evidence led by the Revenue to prove that the goods were of seconds/defective quality. Accordingly he dropped the proceedings. 2.1 Aggrieved of the same, the Revenue filed appeal before the lower appellate authority on the ground that as per the visual examination conducted by the customs authorities in the presence of the importer, the goods were found to be heavily rusted which was other than atmospheric rust and the goods did not bear the labels relating to its grade, specification, heat no., etc., and therefore, the goods were not of prime quality. It was also urged by the Revenue that the appellant had agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carefully considered the submissions made by both the sides. 5.1 We have perused the import documents such as invoice, packing list, Mill Test Certificate issued by the manufacture of the goods. From these documents, it is seen that the goods under import tally in size, no. and weight of coils, no. of pieces, etc as given in the Mill Test Certificate. We also raised a query with the ld. DR as to whether the details given in the paper labels found on some of the coils matched with those given in the Mill Test Certificate pertained to the goods under import and as per the said certificate, the goods are of prime quality. The department's case is built only on the basis of visual examination report of the departmental officers. No sample of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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